IN error to the circuit court of the United States of the District of Columbia, for the county of Washington.
This was an action of assumpsit instituted by the United States in the circuit court, on an account stated at the treasury of the United States, against 'Joseph Nourse, late register of the treasury of the United States.' The account was dated 'auditor's office, 28th of July 1829,' showing a balance in favour of the plaintiffs, of that day, of 11,769 dollars and 13 cents, and was duly and regularly certified, according to the provisions of the acts of congress, by the officers of the treasury. The defendant pleaded non assumpsit.
The cause was submitted to the circuit court on an agreement of the parties, stating that the suit was brought upon a transcript from the treasury, which was annexed to a record in a former proceeding, originating in the district court of the district of Columbia, and brought before the supreme court by appeal. It was also agreed, that the defendant should have the benefit of the proceedings in that case, as if the same had been pleaded, or, as if given in evidence upon the trial. That upon this statement judgment should be given as on a case agreed, and that either party should be at liberty to refer to the printed record in the case of the United States v. Nourse, as if the same were fully incorporated in the record. See 6 Peters 470.
The circuit court gave judgment for the defendant, and the United States prosecuted this writ of error.
The case was argued by Mr Butler, attorney-general, for the plaintiffs in error; and by Mr Coxe, for the defendant.
For the United States, the attorney-general said, that the only question in the case was whether the proceedings against the defendant, under the warrant of distress, and the decision of the district judge in that case, were conclusive, and a bar to further action by the United States. The court will examine particularly the case in 6 Peters 470.
He contended, that the whole object of the act of congress of 1820, 3 Story's Laws U.S. 1791, in giving to a public debtor, 'an officer' of the United States, who had received public money, a right to apply to a district judge of the United States, when a warrant of distress was issued against him; was to ascertain whether the United States were entitled to the summary process of a distress warrant to which they had resorted. This construction of this act will regulate the case before the court. An examination of the third section of the act, 3 Story 1794, will fully maintain, that if the United States do not think proper to avail themselves of that act, they may proceed against their debtors as in other cases.
It is admitted by the plaintiff in error, that if this court had decided that the proceedings in the former case were judicial, they would be conclusive. But the contrary has been the decision; and they have been held not to be judicial in their nature.
The true view of the law is, that in cases where it is perfectly clear on the books of the treasury, that there is indebtedness by a public officer for public money received by him, the proceedings by distress warrant may be resorted to; and if the party submits to it, there is an end of the matter. But if he thinks proper to apply to the district judge and satisfies him, the judge may restrain the United States from proceeding further on the execution. Afterwards the United States may sue for the debt claimed by them in the usual form, and as if the distress warrant had not issued. By this construction of the law, both the United States, and the defendant in the suit, have secured the right of a trial by a jury; while, by a different version of the law, this right is entirely taken away.
But supposing the proceeding in a proper case, and one which the law was intended to comprehend, may be final; the case set up in bar to this suit was not such a case. It does not appear that the person against whom the distress warrant issued, was 'an officer' within the act of 1820.
The general rules as to the conclusiveness of judicial proceedings are perfectly settled. No one is to be twice vexed for the same matter, and former proceedings are a complete bar to all subsequent actions for the same cause of action; and may be pleaded and given in evidence as an estoppel.